Find closest multiple of $30$ to $67$. We see that $2 \times 30 = 60$ is the nearest. Now subtract $60$ from $67$ to get reminder $7$. Add $2$ to quotient.
Find closest multiple of $30$ to $78$. We see that $2 \times 30 = 60$ is the nearest. Now subtract $60$ from $78$ to get reminder $18$. Add $2$ to quotient.
Since $18$ is less than $30$, stop the division. The reminder is $18$. The topmost line $022$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $22$.
